What is a corrective invoice with document code 384?
Short answer
Document code 384 identifies a corrective invoice. Current Slovak Financial Administration guidance recommends using a credit note together with a new invoice for corrections. Use of code 384 in Slovakia was planned with a Peppol BIS Billing 3.0 release in autumn 2026 for corrections that do not affect VAT or the price; its actual availability must therefore be checked against the currently implemented Slovak rules.
Repair invoice
Planned document type for repairs without impact on VAT or price.
Not available yet
A credit note and a new invoice are recommended.
Autumn 2026
Included in the Peppol BIS Billing 3.0 release.
German model
A similar approach is implemented in Germany.
Detailed explanation
The Slovak Financial Administration intends to distinguish between two types of corrections: corrections that do not affect VAT or the price (for example, an error in the text or in non-tax data), which should be handled using code 384, and corrections that do affect VAT or the price, which should continue to be processed via a credit note and a new invoice. Until this distinction is introduced, it is safer to stick to the credit note plus new invoice model for all corrections.
As set out in the Act
The introduction of code 384 is a technical implementation within Peppol BIS Billing 3.0 and does not alter the legal basis for correcting the tax base under Section 25 of the VAT Act. Until code 384 is officially available for Slovakia, the current recommendation of the Slovak Financial Administration should be followed.
Practical examples
- Currently, a company corrects an error in the text of an item by issuing a credit note and a new invoice.
- Once code 384 is introduced, it will be possible to make the same correction using a single document.
- Corrections affecting VAT will continue to be handled by credit notes even after the introduction of code 384.
Most common mistakes
- “Code 384 is already available in Slovakia.” According to official methodological and information materials from the Slovak Financial Administration, this is not planned until autumn 2026.
- “Code 384 will replace credit notes in all cases.” It is intended only for corrections that do not affect VAT or the price.
- “Until the introduction of code 384, corrections cannot be processed.” The current recommendation is to issue a credit note plus a new invoice.
Conclusion
Code 384 is intended for corrections without an effect on VAT or price; until supported in the Slovak implementation, use the prescribed credit-note and replacement-invoice process.
Legal basis
- Act No. 222/2004 Coll. on VAT, Section 25
- Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice
- Peppol BIS Billing 3.0, UNCL1001 dial
Related questions
- I’ve made a mistake on an e-invoice. Can I correct it after it’s been sent?
- What is a debit note?
- Is a credit note the same as cancelling or deleting an invoice?
This is not legal advice. Sources: Act No. 222/2004 Coll. on VAT, official methodological and information materials from the Slovak Financial Administration on e-invoice (May 2026), OpenPeppol BIS Billing 3.0 and the Slovak e-Invoicing Centre’s internal validation model. Verified on 7 July 2026.